Minnesota 2025-2026 Regular Session

Minnesota House Bill HF2109

Introduced
3/10/25  

Caption

Property tax; eligibility for class 2c managed forest lands classification clarified.

Impact

If enacted, HF2109 will have significant implications for property tax classifications in Minnesota, particularly for landowners engaged in forestry management. By refining the criteria for what constitutes managed forest land, the bill aims to promote responsible forest management practices among landowners. This could lead to increased participation in forest management programs, thereby enhancing the sustainability of forest resources across the state. Furthermore, the bill encourages landowners to develop and apply forest management plans, fostering better environmental stewardship.

Summary

House File 2109 (HF2109) introduces amendments to the Minnesota statutes regarding property tax classifications for managed forest lands. The bill specifically clarifies eligibility for classification under Class 2c, which pertains to managed forest land. It sets forth the requirements and definitions necessary for property owners seeking to benefit from the reduced tax rate associated with managed forest land classification. Additionally, the bill seeks to streamline the application process for landowners, establishing specific timelines for submissions to local assessors to ensure timely qualification for reduced rates.

Contention

There are notable points of contention surrounding HF2109, particularly regarding the clarity and comprehensiveness of the definitions and requirements set forth in the bill. Critics may argue that the stipulations for qualification and the exclusive reliance on the assessor's judgment could create barriers for small landowners who may find it difficult to navigate the classification process. Additionally, concerns may arise about the potential for inconsistent implementation across different counties, leading to inequities in tax rates and classifications for similarly managed forest properties.

Companion Bills

MN SF1633

Similar To Class 2c managed forest lands classification eligibility clarification provision

Similar Bills

MN HF1522

Property taxes; definition of agricultural land modified for agricultural property classification.

MN SF1633

Class 2c managed forest lands classification eligibility clarification provision

MN SF2626

Definition modification of agricultural products for class 2 agricultural property classification

MN HF2654

Definition of agricultural products modified for class 2 agricultural property classification.

MN SF1498

Definition modification of agricultural land for agricultural property classification

MN SF2772

Special agricultural homestead requirements modifications

MN HF2316

Property tax; special agricultural homestead requirements modified.

MN SF245

Qualified relatives expansion for special agricultural homestead